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Home Acts & Rules Companies Law Rules Companies (Indian Accounting Standards) Rules, 2015 Chapters List This

Companies (Indian Accounting Standards) Rules, 2015

Chapter: 01
Rules
Rule 1 : Short title and commencement
Rule 2 : Definitions.
Rule 3 : Applicability of Accounting Standards.
Rule 4 : Obligation to comply with Indian Accounting Standards (Ind AS).
Rule 5 : Exemptions
Chapter: A
A. General Instruction
-Annexure : A. General Instruction
Chapter: B
B. Indian Accounting Standards (Ind AS)
-Ind AS - 001 : Presentation of Financial Statements
-Ind AS - 002 : Inventories
-Ind AS - 007 : Statement of Cash Flows
-Ind AS - 008 : Accounting Policies, Changes in Accounting Estimates and Errors
-Ind AS - 010 : Events after the Reporting Period
-Ind AS - 011 (new) : Construction Contracts [Omitted w.e.f. 1st day of April, 2018]
-Ind AS - 012 : Income Taxes
-Ind AS - 016 : Property, Plant and Equipment
-Ind AS - 017 : Leases
-Ind AS - 018 (new) : Revenue [Omitted w.e.f. 1st day of April, 2018]
-Ind AS - 019 : Employee Benefits
-Ind AS - 020 : Accounting for Government Grants and Disclosure of Government Assistance
-Ind AS - 021 : The Effects of Changes in Foreign Exchange Rates
-Ind AS - 023 : Borrowing Costs
-Ind AS - 024 : Related Party Disclosures
-Ind AS - 027 : Separate Financial Statements
-Ind AS - 028 : Investments in Associates and Joint Ventures
-Ind AS - 029 : Financial Reporting in Hyperinflationary Economies
-Ind AS - 032 : Financial Instruments: Presentation
-Ind AS - 033 : Earnings per Share
-Ind AS - 034 : Interim Financial Reporting
-Ind AS - 036 : Impairment of Assets
-Ind AS - 037 : Provisions, Contingent Liabilities and Contingent Assets
-Ind AS - 038 : Intangible Assets
-Ind AS - 040 : Investment Property
-Ind AS - 041 : Agriculture
-Ind AS - 101 : First-time Adoption of Indian Accounting Standards
-Ind AS - 102 : Share-based Payment
-Ind AS - 103 : Business Combinations
-Ind AS - 104 : Insurance Contracts
-Ind AS - 105 : Non-current Assets Held for Sale and Discontinued Operations
-Ind AS - 106 : Exploration for and Evaluation of Mineral Resources
-Ind AS - 107 : Financial Instruments: Disclosures
-Ind AS - 108 : Operating Segments
-Ind AS - 109 : Financial Instruments
-Ind AS - 110 : Consolidated Financial Statements
-Ind AS - 111 : Joint Arrangements
-Ind AS - 112 : Disclosure of Interests in Other Entities
-Ind AS - 113 : Fair Value Measurement
-Ind AS - 114 : Regulatory Deferral Accounts
-Ind AS - 115 : Revenue from Contracts with Customers
-Ind AS - 115 - Old : Revenue from Contracts with Customers [Omitted w.e.f. 30.3.2016]
-z Appendix 1 : This appendix is not a part of the Indian Accounting Standard. The purpose of this appendix is only to bring out the major differences.....
 
 
 
 
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